Exercise
- Rewrite the following sentences using
friendly register:
1. Taking up employment in a children's
holiday camp offers excellent opportunities
for adventure
Solved
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Ответ:
E) some other amount.
Explanation:
The material costs are added at the beginning of the process.
Total Material Cost = $220,000 Material cost per unit = $220,000 / (40,000+15,000) = $4
Material cost of ending work in process = 15,000 units * $4 = $60,000.
Conversion costs are incurred evenly throughout the process.
Total Conversion Costs = $414,000
Total units for which conversion cost has been incurred = 40,000 + (15,000 * 40%) = 46,000 unitsConversion cost per unit = $414,000 / 46,000 units = $9.
Conversion cost of ending work in process = 6,000 units * $9 = $54,000.
Hence,
Total cost of ending work in process = $60,000 + $54,000 = $114,000